師資陣容

俞洪昭

俞洪昭

教授兼系主任

會計學系

  • 分機
    29393091 #81123
  • E-Mail
    hjyu@nccu.edu.tw
  • 網站
    http://yu.nccu.edu.tw
  • 研究專長
    審計學.實驗經濟學

學歷

  • 美國威斯康辛大學會計(學)系博士
  • 美國威斯康辛大學會計(學)系碩士
  • 國立政治大學會計(學)系碩士
  • 國立政治大學會計(學)系學士

個人著作

  • 俞洪昭*, 2010.04, ' Legal Systems and Auditor Independence, ' Review of Accounting Studies,.(SSCI)(*為通訊作者)(本論著未刊登但已被接受)
  • Hung-Chao Yu;W.C. Chi*;S.T. Chiu, 2004.10, 'Mandatory rotation and auditor independence – An analysis of auditor’s reputation effect, ' Taiwan Accounting Review, Vol.1, No.5, pp.71-104.(NSC List)(*為通訊作者)
  • W.C Chi;C.Y Hsu, 2003, 'The nature of corporate income tax under full imputation tax regime-A test of functional fixation, ' Journal of Business Finance and Accounting, Vol.0, No.0, pp.589-620.(SSCI)
  • 俞洪昭;戚務君;許崇源, 2002.07, '兩稅合一下損益兩平稅率之研究, ' 會計評論, Vol.0, No.35, pp.91-105.(TSSCI)
  • 俞洪昭, 2001, 'Experimental evidence of the impact of increasing auditors''legal liability on firms''new investments, ' Contemporary Accounting Research, Vol.0, No.0, pp.495-528.(SSCI)
  • 俞洪昭;戚務君;許崇源;曹美娟, 2001, '兩稅合一制度下股東可扣抵稅額揭露之價值攸關性, ' 會計評論, Vol.0, No.0, pp.77-99.(TSSCI)
  • 俞洪昭;李承易;戚務君, 2000, '我國會計師受懲戒案件之分析, ' 風險管理學報, Vol.0, No.0, pp.37-56.
  • 俞洪昭;許崇源;洪盈斌;戚務君, 2000, '兩稅合一制度對公司屬性與股票報酬關聯性之影響, ' 會計評論, Vol.0, No.0, pp.81-102.
  • Yu.C .C;C.C Chou, 2000, 'The impacts of electronic commerce on auditing practices: An auditing process model for evidence collection and validation, ' International Journal of Intelligent Systems in Accounting, Finance & Managemet, Vol.0, No.0, pp.195-216.
  • 俞洪昭, 2008.08, 'Distributional Fairness, Reciprocity, and Honesty in Managerial Reporting, ' Concurrent session of the 2008 AAA Annual Meeting.(SSRN)
  • 俞洪昭;Y.F.Wang, 2008.08, 'Do Restatements Really Increase Substantially after the SOX? How Does the Stock Market React to Them?, ' Concurrent session of the 2008 AAA Annual Meeting.
  • 俞洪昭, 2007, 'The effects of incentive contract types and contract components on honesty in managerial reporting, ' Forum session of the 2007 AAA Annual Meeting.
  • 俞洪昭;E.M.Matsumura;S.C.Vera-Munoz, 2006, 'Do balanced scorecard incentive contract type and business life-cycle affect managerial effort and performance?, ' Concurrent session of the 2006 AAA Annual Meeting and 2007 Management Section Mid-Year Meeting.
  • 俞洪昭, 2005, 'The Effects of Mandatory Earings Forecasts and Auditor''s Legal Regimes on Manager''s and Auditor''s Behavior-Theory and Experimental Evidence., ' (a)Concurrent session of the 2005 AAA Annual Meeting (b)2005 AAA Western Regional Meeting.
  • 俞洪昭, 2004.08, 'Legal Regimes, Damage Apportionment Rules, and Auditor Independence-Theory and Experimental Evidence, ' Concureent session of the 2004 AAA Annual Meeting.(SSRN)
  • 俞洪昭, 2004, 'The effects of incentive contracts and monitoring mechanism on honesty in managerial reporting, ' the 2004 MAS Mid-Year Case and Research Conference, *.
  • 俞洪昭;W.C. Chi;S.T. Chiu, 2002.08, 'Mandatory rotation and auditor independence – An analysis of auditor’s reputation effect, ' Concurrent section of AAA 2002 Annual Meeting, AAA.(SSRN)
  • 俞洪昭;戚務君;黃惠琦, 2002, '從會計師破產風險分析會計師法律責任對於審計品質與投資之影響, ' 第十一屆會計理論與實務研討會, 中華會計教育學會與台北大學會計學系合辦.
  • 俞洪昭;W.C Chi;T.C Wang, 2001, 'Experimental evidence of the effects of incentive design on the value of communication, ' 第十屆會計理論與實務研討會, 中華會計教育學會與東吳大學會計學系.
  • 戚務君;俞洪昭;許崇源;曹美娟, 2001, '兩稅合一制度下股東可扣抵稅額揭露之價值攸關性, ' 第九屆會計理論與實務研討會, 中華會計教育學會與國立台灣大學會計學系.
  • 俞洪昭;W.C Chi;C.Y Hsu, 2000, 'The nature of corporate income tax under full imputation tax regime-A test of the functional fixation, ' 第五屆當代會計研究研討會, 東海大學會計學系.
  • 俞洪昭;馬秀如;劉正田;諶家蘭, 1999, '資訊軟體業專利權、智慧財產權等無形資產鑑價制度之研究, ' 第八屆證券暨金融市場理論與實務研討會, 中山大學財務管理學系.
  • 俞洪昭;戚務君;許崇源;洪盈斌, 1999, '兩稅合一制度對公司屬性與股票報酬關聯性之影響, ' 當代會計理論與實務研討會, 國立台北大學會計學系.
  • 俞洪昭, 1998, 'The impacts of electronic commerce on auditing practices: An auditing process model for evidence collection and validation, ' The 7th Annual Research Workshop on Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax, *.
  • 俞洪昭;E.M.Matsumura,S.C.Vera-Munoz, 2008, 'Do balanced scorecard incentive contract type and business life-cycle affect managerial effort and performance?, '.(不明)
  • 俞洪昭, 2003, '平衡計分卡:誘因契約種類與策略事業單位現狀對於經理人努力與績效之影響, ' 國科會.
  • 俞洪昭, 2003, '行為財務學與行為會計學整合型計畫─子計畫二:以自願性 vs. 強制性財務預測作為公司治理之機制─理論與實驗證據, ' 國科會.
  • 俞洪昭, 2002, '法律制度與損害賠償機制對會計師獨立性的影響─理論與實驗證據, ' 國科會.
  • 俞洪昭, 2001, '組織設計內生化對於多工環境下誘因強度之影響 – 實驗證據, ' 國科會.
  • 俞洪昭, 2000, '我國實行兩稅合一前後有效稅率與隱含稅率之關聯性研究, ' 國科會.
  • 俞洪昭, 1999, '兩稅合一稅制之實證研究-市場反應、公司投資與股利決策、及功能固著假說, ' 國科會.
  • 俞洪昭, 1999, '研訂實施校務基金之學校內部控制程度, ' x.
  • 俞洪昭, 1998, '兩稅合一對投資與股利決策之影響–理論與實驗證據, ' 國科會.
  • 俞洪昭, '資訊軟體葉無形資產鑑價制度之研究, ' 台灣證券交易所.
  • 俞洪昭, '優良會計事務處理電腦軟體確認, ' 經濟部.
  • 俞洪昭, 1988.06, '重要性判斷行為之研究透視模型之應用, '.
  • 俞洪昭, 2003.12, '第十一章 - 電腦審計, ' 審計學, 國立空中大學.

研究計畫

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